IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 15 Apr 2014 | Removal date: open ended
Still in force

Export tax

On 15 April 2014, the Argentinian Supreme Court issued ruling C.486.XLIII (Camaronera Patagónica S.A. c/ Ministerio de Economíca y otros s/amparo), deciding that all resolutions concerning export duties applicable to fish and crustaceans exports issued by the executive branch of the government, namely the Ministry of Economy, are breaching constitutional law and are therefore void.

The Supreme Court refined its ruling by stating that regulations of the executive branch can reach legality, if Congress passes them in the form of a law. Thus, export duties that are currently collected by the Customs Service lack legal basis, insofar as they were established by a Presidential Decree or by a Ministerial Resolution that had not been ratified by Congress. In this respect, and notwithstanding the effects of any other ratifying laws that could provide for specific situations, it is worth mentioning that the Court's ruling refers to Law Nos. 25,148, 25,645, 25,918 and 26,135 and recognizes that they grant legal status to regulations fixing export duties that were enacted up to August 2006.
It has been argued by some legal analysts that these constitutional rulings also apply to the imposition of import duties.
 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

042 Fish live, fresh or chilled for human consumption
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
030254 Hake (Merluccius spp., Urophycis spp.)
212 Prepared & preserved fish, crustaceans, molluscs
0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling
030611 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
030614 Crabs
030616 Coldwater shrimps and prawns (Pandalus spp., Crangon crangon)
030617 Other shrimps and prawns
030619 Other, including flours, meals and pellets of crustaceans, fit for human consumption

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